VAT news [October 2026]
The introduction of excise duty on kratom, the conclusions of the Coordination Committee meeting between the GFD and the Chamber of Tax Advisors of the Czech Republic, and the latest case law of the Court of Ju…
Grant support for research and development: Anticipated calls to come soon
The fourth quarter of 2024 will bring numerous opportunities for businesses and research institutions regarding long-awaited subsidy programmes aimed to support the development of new products, materials and technologies by funding their research and development projects. Below is an overview of the basic parameters of three selected calls.
| Name of Call | Activities Supported | Amount of Subsidy | Eligible Applicants | Allocation | Receipt of Applications |
| Application | Support of operating costs of business research and development | Up to 85% Ex post | – Small and medium-sized enterprises, large businesses with more than 3 thousand employees in cooperation
– Czech Republic excluding Prague |
CZK 3 billion | 15 December 2024 – 9 April 2025 |
| Application – SW | Support of operating costs of business research and development specifically focused on software development | Up to 85% Ex post | – Small and medium-sized enterprises, large businesses with more than 3 thousand employees in cooperation
– Czech Republic excluding Prague |
CZK 1 billion | 28 December 2024 – 20 March 2025 |
| THETA 2 | PP1: Research in public interest in energy
PP2: Energy technologies for competitiveness PP3: Technologies to ensure long-term energy sustainability |
Up to 90% Ex ante | – Businesses of all sizes, research organisations
– Czech Republic including Prague |
PP1: CZK 86 million
PP2: CZK 443 million PP3: CZK 280 million |
5 September 2024 – 23 October 2024 |
Eligible expenses:
- Payroll costs and insurance of researchers, technicians and other supporting staff;
- Costs of tools, instruments and equipment in the form of depreciation;
- Contractual research, knowledge and patents bought or acquired under a licence;
- Advisory services; and
- Other operating costs including costs of material and supplies incurred during the project.
Further, research and development activities in businesses may be supported by European programmes, such as the Horizon Europe programme. An appropriate alternative and supplement for financing research and development are also tax deductions for research and development.
If you are planning to invest in an infrastructure for research and development, we draw attention to the Potential Call, which will be opened this year in October and about which we provide information in a separate article, and to the Infrastructure Services Call, which will be announced in the first quarter of 2025.
Join our webcast!
If you are interested in financing research and development and would like to know more, join our webcast How to get financial support for the development of new software solutions, which takes place on Thursday, 10 October. The webcast (only in Czech) is free and you may register for it on our website.
